Fresh produce agents trust account engagements

Guidance is provided to registered auditors in the special circumstances applicable to engagements on fresh produce agents trust accounts as required by the Agricultural Produce Agents Act, No 22 of 1992 and Rules in respect of Fresh Produce Agents (the Act and the Rules).

An engagement on fresh produce agents trust accounts to report compliance with the Act and the Rules is a reasonable assurance engagement within the scope of International Standard on Assurance Engagement (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.



Title Date issued Effective date Documents

Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents’ Trust Accounts, including:

  • Illustrative engagement letter
  • Illustrative representation letter
  • Illustrative annual auditor's report
  • Illustrative interim auditor's report
11 June 2019 Effective for year-ends ending on or after 31 December 2020 PDF | Word

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